Att införa Balanced Scorecard: en studie av en implementeringsprocess
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Implementing Balanced Scorecard : a study of an implementing process (English)
Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard.
Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard.
Method: We have conducted a case study where we have studied implementation at three levels in a company. We have interviewed two people from management, five of the department heads and made an inquiry investigation with 28 people of the companies employees.
Results: We have found that there are seven determining factors that influence an implementing process. The process starts with an internal or external pressure for change that indicates that a change is needed in the company. There is a need for a project leader who is responsible for the work and leads the implementing process forward. The project leader needs to have knowledge about the implementing process and knowledge about the contents of what they want to implement. Management support is another factor and by that means that management must stimulate and support the members of the staff. Information and elucidation of goals is another factor that is needed about the implementation. The last factor to get a successful implementation is to get the members of the staff participate. We have also found some minor determining factors that can act as a counterforce towards a change that can arise during the implementing process. Two of these counter forces are frustration and delay. Frustration arises when knowledge about the implementation is missing and the loss of knowledge leads to delay. If the members of the staff don’t receive information and elucidation of goals confusion may arise which is another counterforce. The last counter- force that can arise is that the members of the staff are afraid of change.
Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003.
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi), 2003:2
Business studies, Implementation, Balanced Scorecard, Scorecard, Strategy, Jörgen Dahlgren
IdentifiersURN: urn:nbn:se:liu:diva-1598OAI: oai:DiVA.org:liu-1598DiVA: diva2:18922